Tex. Tax Code § 201.203 · Subchapter E. REPORTS AND PAYMENTS
PRODUCER'S REPORT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) On or before the 20th day of the second month following the month in which gas was produced, the producer shall file a report with the comptroller on forms prescribed by the comptroller. The report must contain the following information concerning gas produced during the month being reported:
(1) the gross amount of gas produced that is subject to the tax imposed by this chapter;
(2) the leases from which the gas was produced;
(3) the names and addresses of the first purchasers of the gas; and
(4) other information the comptroller may reasonably require.
(b) If the report the producer is required to file shows additional tax due, the producer must pay the additional tax when he files the report.
(c) If the producer is required to report and pay the tax under Section 201.2041 of this code, the producer's report shall include for that gas any additional information required to be reported by a first purchaser under Section 201.2035 of this code for gas for which the first purchaser is required to pay the tax.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1378, ch. 284, Sec. 8, eff. Sept. 1, 1983; Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 1, eff. July 21, 1987; Acts 1999, 76th Leg., ch. 1183, Sec. 2, eff. Sept. 1, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997), Sec. 2, eff. September 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm
- Text hash
- sha256 6167f191609db428cad4c7a30a5fafb17195ac864c20f19dca811aeba55d2601
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 5 provisions
Provisions in this library whose text cites Tex. Tax Code § 201.203. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 151.4305TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.Printed as Section 201.203, 201.2035, 202.201, or 202.202
- Tex. Tax Code § 201.059CREDITS FOR QUALIFYING LOW-PRODUCING WELLS.Printed as Section 201.203
- Tex. Tax Code § 201.206TRANSFER OF OWNERSHIP.Printed as Section 201.203
- Tex. Tax Code § 201.207DETERMINATION OF OVERPAID AMOUNTS.Printed as Section 201.203 or 201.2035
- Tex. Tax Code § 201.351DELINQUENT TAX; PENALTY.Printed as Section 201.203 or 201.2035
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.